Auditors have various duties to perform in their roles as auditors, for example to assess the truth and fairness of financial Statements.
The following are rights that enables auditors to carry out their duties:
- Right of access to the company’s books and records at any reasonable time to collect the evidence necessary to support the audit opinion.
- Right to speak at general meeting on any matters affecting the auditor or previous auditor.
- Right to require from company’s officers the information and explanations the auditor Considers necessary to perform their duties as auditors.
- Right to receive notice and attend meetings of the company in the same way as any member of the company
- Where the company uses written resolutions, a right to receive a copy of those resolutions.